| Update: | Compliance Alert – SUNAT updated validation rules for CPEs and GREs |
| Date: | 2025-05-06 |
On April 22, the National Superintendence of Customs and Tax Administration (SUNAT) published updates to the rules and validations for electronic payment vouchers (Sp.: Comprobantes de Pago Electrónicos, CPE) and the validation rules for electronic referral guides (Sp.: Guías de Remisión Electrónicas, GRE).
What are the main changes to the Validation Rules?
CPE Validation Rules: Changes have been made to the rules and validations file for the following catalogs:
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Catalog 54: Three codes have been removed from the goods and services catalog, subject to deductions and affecting documents such as invoices, sales receipts, and debit notes.
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- 038 – Public shows subject to VAT;
- 042 – Building bricks, vaults, beam covers, and similar ceramic articles;
- 043 – Metal structures for construction.
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- Catalog 62: Ninety codes have been eliminated from the catalog of standardized goods.
GRE Validation Rules: Updates to the following catalogs have been added to the Rules and validations book:
- Catalog 62: Ninety new codes have been incorporated into the standardized goods catalog for GRE-Sender (Sp. GRE-Remitente) and GRE-Carrier (Sp. GRE-Transportista).
The catalogs came into effect on the date of their publication.
Further information on the changes
More details can be found below (in Spanish):